Abstract
Regional income is a source of income for local governments that hold every activity that has an allocation of funds for people. The purpose of this study is to study and analyze the structure of regional income with regional investment as a moderator. This research was conducted at the Regency / City government in West Java Province, this study uses secondary data released from the APBD and PDRB realization report in the period 2014 to 2017. The sample research method used was purposive sampling technique. The analytical method used is the Moderated Regression Analysis using Eviews 9. Based on the results of the analysis obtained from regional original income, regional investment, balanced funds that are moderated by regional investment. Regional original income is moderated by significant regional investment on gross regional domestic product. The results of the study are used to include local governments in managing regional revenue sources and taking an assessment to make regional investments. This journal is the result of his own work and all sources, both quoted and referenced, have been properly approved.
Highlights
Autonomy or autonomy comes from the Greek, autos which means itself and nomous nomous which means law or regulation
Regional autonomy provides space for local governments to make policies that can overcome the problems that become the needs of local communities through freedom of action, because basically this policy is expected to provide
The delegation of authority from the central government to regional governments that is regulated in the legislation causes the revenue assignment and expenditure assignments to local governments (Rizal, 2007)
Summary
Autonomy or autonomy comes from the Greek, autos which means itself and nomous nomous which means law or regulation. Based on Law No 32/2004, it has given the regional government the freedom to regulate and manage their own regions with the aim of providing freedom and independence for the region. Available Online: https://dinastipub.org/DIJEFA welfare for the community and reduce local government dependence on the central government (Azmi, 2015). The delegation of authority from the central government to regional governments that is regulated in the legislation causes the revenue assignment and expenditure assignments to local governments (Rizal, 2007). The authority that has been delegated to the local government consists of funds and the funds have been designed in the regional budget and expenditure which is a plan of activities in the form of numbers to improve the welfare of the community (Halim, 2012). Regional Revenue and Expenditures Budget Provided to Local Governments for Related
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